The tariff classification of a novelty hat from China

N301367 November 19, 2018 CLA-2-65:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6505.00.8090 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of a novelty hat from China Dear Ms. Benedetto: In your letter dated October 18, 2018, you requested a tariff classification ruling on behalf of your client, Seasons (HK) Limited. The sample will be retained for training purposes. Style OEM19-0038, identified as “Shimmer Top Hat,” is a children’s size top hat. In your submission and subsequent correspondence, you state that the hat is constructed of 68 percent polyester fibers and 32 metalized polyester yarns. The decorative knit fabric of this hat has been laminated to the ethylene vinyl acetate (EVA) material which forms the shape of the hat. The crown of the hat measures approximately 5.5 inches in height with a brim measuring approximately 2 inches wide. The hat features a 2 inch woven polyester hat band with a polypropylene buckle and a woven elastic sweatband. The hat will be imported in childrens’ sizes and manufactured in China. The applicable subheading for Style OEM19-0038 will be 6505.00.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: Other: Other: Of man-made fibers: Other: Not in part of braid: Other: Other: Other.” The rate of duty will be 18.7 cents per kilogram plus 6.8 percent ad valorem. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 6505.00.8090, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 6505.00.8090, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Michael Capanna at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division